Background and Aims: social responsibility of commercial companies plays a significant role in the sustainability and social and economic development of companies. Social responsibility expresses the opposite relationship between the company and society, that's why many countries in the world have tried to achieve the above goal by accepting this type of responsibility and predicting the guarantee of its implementation.
Ethical Considerations:In present study,the principles of text originality,honesty and trustworthiness have been observed.
Method and Material: In this article, firstly, the concept of responsibility and the theories surrounding it will be investigated in a descriptive way; then, in an analytical way, the challenges of identifying social responsibility in the regulations of joint-stock companies will be analyzed.
Findings: The acceptance of corporate social responsibility will be realized when commercial companies, in addition to shareholders as the main owners of the company, commit themselves to fulfilling the expectations and demands of stakeholders such as creditors and employees of the company (as the primary or key stakeholders of the company) or local communities and the environment (as secondary beneficiaries) should also be held responsible.
Conclusion: In Iran's legal system, this category of responsibility has not yet been included in the regulations of commercial companies. In order to approve social responsibility in Iranian law, it is necessary to solve the challenges of its identification. Among these challenges are not identifying the beneficiaries, not classifying them accurately, and not determining the implementation guarantee against the violation of this type of responsibility.